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Exploring the accounting needs of an ecologically sustainable organisation

Article Abstract:

Businesses recognize the threat of environmental problems and have began a vigorous debate for a possible solution. The concept of 'sustainable development' emerged as solution that has widespread support. The ethical basis for decision-making in an ecologically sustainable organization would require anthropocentric, ecocentric, and ecohumanist approach that would lead to ecologically, socially, and economical dimensions.

Author: Lamberton, Geoff
Publisher: University of South Australia
Publication Name: Accounting Forum
Subject: Business
ISSN: 0155-9982
Year: 1998
Economic aspects, Environmental aspects, Accounting firms, Accounting services, Ecology

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Management of income by New Zealand companies: an investigation of the perceptions of investment analysts and an analysis of accounting data

Article Abstract:

Researchers investigated whether New Zealand companies are able to manage their income numbers. They analyzed questionnaires that were sent to New Zealand investment analysts and examined trends in the published earnings of New Zealand firms. The results revealed that some investment analysts believe stock valuation is the item most likely used to manage reported earnings numbers.

Author: Martin, S., Sinclair, C.D., Power, D.M.
Publisher: University of South Australia
Publication Name: Accounting Forum
Subject: Business
ISSN: 0155-9982
Year: 1998
Prices and rates, Stocks, Surveys, New Zealand, Stock prices, Financial analysts

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